February 22, 1994 By Electronic Transmission Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: Rockland Electric Company (CIK: 084613) Amended Current Report on Form 8-K/A Ladies and Gentlemen: On behalf of Rockland Electric Company (the "Company"), I transmit for filing an amended Current Report on Form 8-K/A dated February 10, 1994 of the Company pursuant to Rule 12b-15, Rule 13a-11 and Regulation S-T under the Securities Exchange Act of 1934. Two complete copies of this Form 8-K/A will be sent for filing with the New York Stock Exchange today, and one conformed copy has been sent to the Commission for its records. Please transmit an acceptance message with respect to this filing to the Company's CompuServe account number 72741,157. Sincerely, /s/Jean H. Meader Jean H. Meader Assistant General Counsel JHM/dja Enclosures SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 10, 1994 ROCKLAND ELECTRIC COMPANY (Exact name of Registrant as specified in its charter) Incorporated in New Jersey 2-36005 13-1727720 (State or Other (Commission (IRS Employer Jurisdiction of File Number) Identification Incorporation) Number) One Blue Hill Plaza, Pearl River, New York 10965 (Address of principal executive offices) (zip code) Registrant's telephone number, including area code: (914) 352-6000 Item 7. Financial Statements and Exhibits. Exhibit 16 - Letter from Grant Thornton - dated February 22, 1994. SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. ROCKLAND ELECTRIC COMPANY By:/s/ L. Mario DiValentino L. Mario DiValentino Vice President Dated: February 22, 1994 Exhibit Index Exhibit 16 Letter from Grant Thornton EXHIBIT 16 605 Third Avenue New York, NY 10158-0142 212 599-0100 FAX 212 370-4520 GRANT THORNTON Accountants and Management Consultants The U.S. Member Firm of Grant Thornton International February 22, 1994 Securities and Exchange Commission Washington, D.C. 20549 Re: Rockland Electric Company File No. 2-36005 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Rockland Electric Company dated February 17, 1994, and agree with the statements contained therein. Very truly yours, /s/Grant Thornton GRANT THORNTON